Financial-Accounting-and-Reporting無料問題集「CPA Australia CPA Financial Accounting and Reporting」

質問 1

Financial managers will benefit in a strongly efficient market by

（A）having their shareholders be tolerant of low profits if higher profits are expected in the future.

（B）being able to take more risks without shareholders' consent.

（C）having their shareholders invest more money into expanding the company's operations.

（D）being able to decide what information needs to be made available to shareholders.

正解：A 解答を投票する

質問 2

The Framework for the Preparation and Presentation of Financial Statements which assists the development of the International Financial Reporting Standards (IFRS) was originally approved by the

（A）IFRS Interpretations Committee (IFRIC).

（B）International Federation of Accountants (IFAC).

（C）International Accounting Standards Committee (IASC).

（D）International Accounting Standards Board (IASB).

正解：C 解答を投票する

質問 3

Which of the following statements are correct in the context of accounting concepts and principles?
I)The going concern assumption requires that assets be carried at their cost values.
II)Prudence allows the creation of contingency reserves and more generous provisions.
III)Financial information is considered complete even if it excludes non-material information.
IV)Understandability does not require complex information to be excluded from financial reports.

（A）II and III only

（B）II and IV only

（C）I and III only

（D）III and IV only

正解：D 解答を投票する

質問 4

Which one of the following is an advantage of current purchasing power accounting?

（A）It supposes that value of net assets clearly reflects general goods and services are bought once assets were released.

（B）It provides a stable monetary unit that values profit and capital.

（C）It provides a clear use of indices which approximates the measurement of value.

（D）It enables raw data to be just easily verifiable but not auditable.

正解：B 解答を投票する

質問 5

Investors use the audited financial statements of a company to
I)evaluate the company's current return on assets
II)predict the company's market conditions for future years.
III)predict the company's market conditions for future years.
IV)make a judgement on the liquidity and solvency of the company.

（A）II and III only

（B）I and III only

（C）III and IV only

（D）I and IV only

正解：D 解答を投票する

質問 6

Which one of the following is not an Australian Securities Exchange (ASX) principle of good corporate governance?

（A）Respect the rights of shareholders.

（B）Safeguard the environment.

（C）Remunerate fairly and responsibly.

（D）Promote ethical and responsible decision-making.

正解：B 解答を投票する

質問 7

The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal, refers to which basis of measurement?

（A）present value

（B）realisable value

（C）historical cost

（D）current cost

正解：B 解答を投票する

質問 8

You assumed the role as the Chairperson of the Board of Directors of Daylight Ltd. As you start to write your first directors' report, which one of the following areas are you not required to include in your report?

（A）Review of operations of Daylight during the year just ended and any likely developments in the future that may impact Daylight.

（B）Details regarding accounting policies pursued by Daylight in preparation of its financial statements.

（C）Details regarding any significant changes to Daylight's state of affairs for the year that just ended.

（D）Details of any dividends paid or proposed.

正解：B 解答を投票する

質問 9

Financial information is reliable if it
I)prefers substance over legal form.
II)is neutral and without any material error.
III)is complete and has been made with prudence.
IV)is understandable to those with no knowledge of accounting.

（A）I, III and IV only

（B）I, II and III only

（C）I, II and IV only

（D）II, III and IV only

正解：B 解答を投票する

質問 10

Current cost accounting reflects an approach to capital maintenance based on maintaining which one of the following?

（A）financial capability of the business

（B）cost of assets in the business

（C）operating capability of the business

（D）profitability of the business

正解：C 解答を投票する

Financial-Accounting-and-Reporting 無料問題集「CPA Australia CPA Financial Accounting and Reporting」

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